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Opinions

The District of Northern Illinois offers a database of opinions for the years 1999 to 2013, listed by year and judge. For a more detailed search, enter the keyword or case number in the search box above.

Judge Pamela S. Hollis

Braude Jewelry filed chapter 11 and successfully confirmed its plan, including assumption of two leases. Within a year, Reorganized Braude filed a new liquidating chapter 11. After accomplishing certain actions -- including rejecting those assumed leases -- Braude II was dismissed. Meanwhile, the UST moved to convert Braude I to Chapter 7 and a trustee was appointed. The landlords whose leases were assumed in Braude I and rejected in Braude II filed claims in Braude I, seeking administrative priority for the claims arising from the breach of their leases. The IRS also filed a claim in Braude I, seeking allowance of a claim based on penalties for unpaid withholding and FICA taxes incurred during Braude II's post-petition business operations. The Braude I trustee filed an omnibus objection to claims. Held: Objections overruled and (1) landlords' claims allowed with administrative priority and (2) IRS claim allowed as a priority unsecured claim.